KANA LAKHA MODHVADIYA,ADITYANA vs. JT CIT, JAMNAGAR

PDF · subscribers
ITA 891/RJT/2024Status: DisposedITAT Rajkot28 January 2025AY 2016-17Bench: DR. ARJUN LAL SAINI, AM. & DIESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal heard both parties and considered the assessee's request for withdrawal. The Revenue did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2016-17, which originated from an Assessing Officer's order dated 25/08/2022 and was further appealed to the Commissioner of Income Tax (Appeal). The assessee sought to opt for the "Direct Tax Vivad Se Vishwas Scheme, 2024" and requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee for opting the "Direct Tax Vivad Se Vishwas Scheme, 2024".

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM. &

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

(�नधा�रणवष� / Assessment Year: (2016-17) (Hybrid Hearing) Kana Lakha Modhvadiya. Vs. The Jt. CIT, Range-1, Ta Ranavav-360545. Jamnagar. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGUPM1893M (Respondent) Appellant by : Withdrawal Application by the assessee Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 27 /01 /2025 Date of Pronouncement : 28 /01 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by assessee pertaining to Assessment Year 2016-17, is directed against order passed by Commissioner Of Income Tax (Appeal), Order dated 14/08/2024, which intern arises out of order passed by Assessing Officer dated 25/08/2022 u/s 271D of The Income Tax Act, 1964.

2.

By way of letter dated 23/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 dated 16/01/2025 with acknowledgement number 827384341160125 is placed on record and requested for withdrawal of appeal.

3.

On the other hand, the Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.

ITA-891/RJT/2024 (AY 2016-17) Kana Lakha Modhvadiya Vs. JCIT, Jamnagar.

4.

We have heard both the parties and gone through request of the assessee and noted that assessee has prayed for withdrawal of the appeal. We allow assessee to withdrawal the appeal.

Order pronounced in the open court on 28/01/2025.

More judgments on Section 271D

All 1,725 judgments and leading authorities on Section 271D →

Recent GST High Court judgments

Search GST case law →